Verify each finding against the current code and only fix it if needed.

Inline comments:
In
`@india_compliance/income_tax_india/financial_report_template/standard_balance_sheet_`(schedule_iii)/standard_balance_sheet_(schedule_iii).json:
- Around line 90-121: Several Schedule III line items (reference_code values
SF_MONEY_WARRANTS, SHARE_APP_MONEY, NCL_DTL, NCA_CWIP, NCA_INTANGIBLE_DEV,
NCA_DTA, NCA_LOANS_ADV, CA_LOANS_ADV) are hardcoded with "calculation_formula":
"0" and "data_source": "Calculated Amount", which silently zeroes material
balances and understates parent aggregates (e.g., NCL_TOTAL, NCA_TOTAL,
NCA_FIXED_ASSETS, CA_TOTAL); fix by switching those entries to use
"data_source": "Account Data" and a proper calculation_formula that pulls the
mapped ERPNext account totals (or the appropriate aggregate function) when those
account_category mappings exist, and if mappings do not exist set
"hide_when_empty": 1 for each offending entry (or add a visible disclaimer row)
so users are warned; update the entries identified by their reference_code above
(and the repeated blocks noted at the other ranges) rather than line numbers.

In
`@india_compliance/income_tax_india/financial_report_template/standard_profit_and_loss_`(schedule_iii)/standard_profit_and_loss_(schedule_iii).json:
- Around line 366-413: DISCONTINUING_OPS and DISCONTINUING_TAX have inconsistent
reverse_sign values which will break the calculation_formula in
DISCONTINUING_AFTER_TAX when real account mappings are added; update the
reverse_sign on DISCONTINUING_TAX to match DISCONTINUING_OPS (make both
reverse_sign: 1) so both profit/loss items use the same sign convention and the
formula DISCONTINUING_AFTER_TAX = DISCONTINUING_OPS - DISCONTINUING_TAX yields
correct results.
- Around line 190-205: The EXP_DEPRECIATION row currently filters only by
["account_type","=","Depreciation"], which causes accounts that are both
Depreciation and account_category = "Cost of Goods Sold" to be counted again in
EXP_MATERIALS/EXP_STOCK_TRADE/EXP_FINANCE; fix by updating the JSON filters:
either add ["account_type","!=","Depreciation"] to each of EXP_MATERIALS,
EXP_STOCK_TRADE and EXP_FINANCE (so COGS buckets exclude depreciation) or modify
EXP_DEPRECIATION to also require ["account_category","!=","Cost of Goods Sold"]
— update the calculation_formula arrays for those entries (EXP_MATERIALS,
EXP_STOCK_TRADE, EXP_FINANCE or EXP_DEPRECIATION) to include the appropriate
exclusion condition.

In `@india_compliance/patches/v16/sync_financial_report_templates.py`:
- Line 1: The file sync_financial_report_templates.py has the wrong copyright
header; replace the existing top-line copyright (currently referencing 2025 and
Frappe Technologies Pvt. Ltd.) with the project's standard header "# Copyright
(c) 2026, Resilient Tech and contributors" so it matches the three new
__init__.py files in this PR and the repo convention.
- Around line 5-7: The patch imports the internal function _sync_templates_for
(aliased as sync_financial_report_templates) from
erpnext.accounts.doctype.financial_report_template.financial_report_template
which is unstable; remove this private import and instead implement syncing via
a stable mechanism—either call ERPNext's REST resource /api/resource/Financial
Report Template to CRUD templates programmatically or load them as fixtures
during deployment; replace usages of sync_financial_report_templates with the
new REST/fixture-based flow and ensure error handling and idempotency around
creating/updating Financial Report Template records.

Verify each finding against the current code and only fix it if needed.

Inline comments:
In
`@india_compliance/income_tax_india/financial_report_template/standard_profit_and_loss_`(schedule_iii)/standard_profit_and_loss_(schedule_iii).json:
- Around line 206-221: The EXP_OTHER entry's advanced_filtering is incorrectly
set to 0 even though its calculation_formula uses multiple account_name "not
like" conditions; update the EXP_OTHER object's "advanced_filtering" value from
0 to 1 so the account_name filters are applied (ensure you edit the object with
reference_code "EXP_OTHER" and its calculation_formula that contains the
account_name exclusions).

---

Duplicate comments:
In `@india_compliance/patches/v16/sync_financial_report_templates.py`:
- Line 1: Update the copyright header in
india_compliance/patches/v16/sync_financial_report_templates.py by replacing
"Frappe Technologies Pvt. Ltd. and contributors" with "Resilient Tech and
contributors" so the file reflects the correct copyright owner; ensure the year
(2026) remains unchanged and the rest of the header line is preserved exactly.

Verify each finding against the current code and only fix it if needed.

Duplicate comments:
In `@india_compliance/patches/v16/sync_financial_report_templates.py`:
- Around line 5-7: You are importing and using the ERPNext-internal symbol
_sync_templates_for (aliased as sync_financial_report_templates) — this is an
accepted but fragile dependency, so add a clear inline comment documenting the
risk and wrap the import/use in a runtime guard: attempt to import or getattr
the symbol (_sync_templates_for) from
erpnext.accounts.doctype.financial_report_template.financial_report_template
inside a try/except, and if missing log/raise a clear, actionable error telling
integrators to verify the function exists (suggest the provided ripgrep command)
or to use the public replacement; ensure the code references the exact symbol
names _sync_templates_for and sync_financial_report_templates so future
reviewers can find and update the fallback.
- Line 1: Update the file header string "Copyright (c) 2026, Frappe Technologies
Pvt. Ltd. and contributors" to the project-standard copyright holder and format
(i.e. replace "Frappe Technologies Pvt. Ltd." with the correct organization name
used across the repo while keeping the updated year 2026), ensuring the exact
header line is changed to "Copyright (c) 2026, <Project Standard Copyright
Holder> and contributors".